Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1991)36ITD1a(Mad.)
..... origin in a resolution of the all india congress committee passed in 1925. it was started for the purpose of the development of the village industry of hand-weaving (called "khadi") and the weaving of cotton material (called "khaddar") by the use of hand looms. the constitution of the association was set ..... ramamani, submitted that during the previous year relevant for the assessment year under appeal, the appellant had established a new identifiable, distinct and different industrial undertaking for the manufacture of ctvs and that this was established by the following facts, materials and evidence placed by the appellant before the departmental ..... at every stage to capture the market and develop a competitive edge.97. the learned departmental representative, therefore, argued that no distinct, identifiable industrial undertaking capable of functioning independently had come into existence for manufacture of ctvs during the year under appeal and that the appellant-company did not .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1991SC257; JT1990(4)SC265; 1990(2)SCALE853; 1991Supp(2)SCC605; [1990]Supp2SCR475; 1990(2)LC715(SC)
..... expired 8 years earlier. buta singh had no sons but he had one daughter named mohindero w/o sardar shangara singh c/o village tehhore tehsil batala distt. gurdaspur.(emphasis supplied)8. the above averments remained uncontroverted. buta was, therefore, son of santi born out of the wedlock of kisso and santi. there is ..... , 1955 which was admittedly part of the trial court record and copy of which was placed before us recites as under:i, santi widow of late sri ditto r/o village ghasi nangal, nangal, tehsil batala, distt. gurdaspur, punjab whose thumb impression is marked below have no sons and daughters neither next to kin because my only son buta singh had .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1993)45ITD22(Kol.)
..... assets.22. even by the time the balance-sheet was annexed to the auditors' report dated november 12, 1987, the assessee had already sold shares in grasim industries ltd., hindustan aluminium corporation and tunga-bhadra industries ltd. on may 13, 1987 and september 21, 1987.23. in the balance-sheet as at march 31, 1987, the value of the remaining quoted investments .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC477; [1992]Supp2SCR454; 1992DGLS(soft)768:1992Supp(3)SCC217
..... the list of the 'intermediate backward class' where traditional occupation, according to sri naik has been, 'agriculture, market gardening, betal leaves, grovers, pastoral activities, village industries like artisans, tailors, dyers and weavers, petty business-cum-agriculturalactivities, heralding, temple service, toddy selling, oil mongering, combating, astrology etc. etc.'. their backwardness ..... board v. s.n. govind prabhu [1986] 4 scc; (7) prag ice company v. union of india and ors. [1978] 2 scc 459; (8) saraswati industries syndicate ltd. v. union of india : [1975]1scr956 ; (9) murti match works v. assistance collector, central excise and ors. : 1978(2)elt429(sc) ; (10 ..... a community occupies in the caste hierarchy would also have to be considered as well as its representation in government service or in the industrial sphere. according to the commission, the causes of educational backwardness amongst the educationally and backward communities were (i) traditional apathy for education .....
Tag this Judgment!Court : Mumbai
Reported in : 1993(2)BomCR329
..... untruths. more important judicial notice can be taken of the fact that multistoreyed buildings are the order of the day in every urban centre--more-so in bombay. the fishing village which charles ii got from his portuguese father-in-law is something that has ceased to exist even in the areas touching the seashore of this metropolis. the cesser is .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1994SCC(3)569; JT1994(2)423
..... concept of crime keeps on changing with change in political, economic and social set-up of the country. various legislations dealing with economic offenses or offenses dealing with violation of industrial activity or breach of taxing provision are ample proof of it. the constitution-makers foresaw the eventuality, therefore they conferred such powers both on central and state legislatures to make ..... is contradictory, ambiguous or leads really to absurd results so as to keep at the real sense and meaning. see (1) salmond : jurisprudence, 11th edn. p. 152, (2) south asia industries (p) ltd. v. s. sarup singh 41 (air at p. 348), and (3) s. narayanaswami v. g. panneerselvam42 (scc at p. 720: air at p. 2285).114. in a recent .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1995]82CompCas203(P& H)
..... sanjay sales corporation,ludhianado.3. standard castings, ludhianado.4. 3. k. metal works. ludhianado.5. saraswati metal works, ludhianado.6. modern steel industries,ludhianado.7. makkar metal industries(nickelscrap)8. mahesh iron store, ludhiana(steelscrap)9.b. c. jain and company, ludhianado.10.amar steels, ludhianado.11.r. k. steels ( ..... )do.12.ashoka brothersand co.do.13.durga steels, ludhianado.14.gupta iron and chemicals(nickelscrap)15.kochhar iron traders, ludhiana(steelscrap)16.malerkotla steel industries,ludhianado.17.bicycle wheel (india), ludhianado.18.new bharatudyog, ludhianado.19.om parkash and co., ludhiana(nickelscrap)20.om sales corporation,ludhiana(steelscrap)21. ..... ) shri gurcharan singh, petitioner, and his family or raghbir cycles private limited, shall have no right of any kind whatsoever in the following : (a) farm at village budhewal, ludhiana or (b) sikri steels (p) limited built in property unit at nichi mangli focal point, ludhiana. (c) sikri exports (p) ltd. (d .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1996SC11; [1994]Supp2SCR122
..... counsel appearing for the bharti cellular, in opposing the arguments advanced on behalf of the appellants, submits that service operation should not be read in a narrow sense. in telephone industry there could be operation as well as service. while defining the service, relying on paragraph 2.1 is wrong because services are defined in paragraph 1.4 whereas paragraph 2 ..... to not is that a thing is not unreasonable in the legal sense merely because the court thinks it is unwise. 109. in f.c.i. v. kamdhenu cattle feed industries : air1993sc1601 it was observed thus:in contractual sphere as in all other state actions, the state and all its instrumentalities have to conform to article 14 of the constitution of .....
Tag this Judgment!Court : Chennai
Reported in : (1995)IIMLJ367
..... supply and sewerage board v. a. rajappa : (1978)illj349sc , a seven judge bench overruled the aforesaid judgment and held that the definition of 'industry' in the industrial disputes act would take within its fold universities and educational institutions, the question whether a teacher was a 'workman' vis-a-vis his employer was ..... : (1978)illj349sc , the parliament has passed the amendment act 46 of - excluding education, scientific, research or training institution from the definition of 'industry', making clear the intention of the legislature. but, the government has not chosen to notify the said provision, though several other provisions of the amendment ..... more so on a strong voluntary consumer movement effectively functioning at the grass-root level and also an adequate response and co-operation from the trade and industry. ... ... ... after careful consideration of various ideas, this consumer protection bill 1986, - now the designation given to the bill is slightly different for .....
Tag this Judgment!Court : Chennai
Reported in : (1995)2MLJ367
..... supply and sewerage board v. a. rajappa : (1978)illj349sc , a seven judge bench overruled the aforesaid judgment and held that definition of 'industry' in the industrial disputes act would take within its fold universities and educational institutions, the question whether a teacher was a 'workman' vis-a-vis his employer ..... 1978)illj312sc , the parliament has passed the amendment act no. 46 of 1982 excluding educations, scientific, research or training institutions from the definition of 'industry', making clear the intention of the legislatures. but, the government has not chosen to notify the said provision, though several other provisions of the amendment ..... and standing and having adequate knowledge or experience of or having shown capacity in dealing with, problems relating to economics, law, commerce, accountancy, industry, public affairs or administration. in our opinion, this amendment has a significance inasmuch as it substitutes a person eminent in the field of education with .....
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